What happens during a check

HMRC may ask to visit your home, business or an adviser’s office, or ask you to visit them. You can have an accountant or legal adviser with you during a visit.

You may have to pay a penalty if HMRC sends you an inspection or information notice and you don’t send information or refuse a visit. You won’t have to pay a penalty if you have a ‘reasonable excuse’, eg:

you’re seriously ill

someone close to you has died

If you think HMRC should stop the check, write to the office that sent you the letter, giving your reasons why.